A. less than zero
B. equal to zero
C. favorable
D. unfavorable
Related Mcqs:
- If the budgeted total direct labor hours are 3800 and budgeted direct labor cost is $480000, then the budgeted direct labor cost rate will be ___________?
A. $126.32 per labor hour
B. $128.32 per labor hour
C. $130 per labor hour
D. $132 per labor hour - If the budgeted total direct labor hours are 5500 and budgeted direct labor cost is $755000, then the budgeted direct labor cost rate is _________?
A. $138 per labor hour
B. $137.27 per hour
C. $140 per labor hour
D. $142 per labor hour - If the budgeted direct labor hours are 3550 and direct labor cost rate is $500 per labor hour, then total direct labor cost would be __________?
A. $1,775,000
B. $1,675,000
C. $1,875,000
D. $1,975,000 - If the budgeted direct labor hours are 4550 and direct labor cost rate is $600 per labor hour then, total direct labor cost would be _____________?
A. $4,730,000
B. $3,730,000
C. $2,730,000
D. $1,730,000 - If the actual price input is $500, the budgeted price of input is $300 and the actual quantity of input is 50 units, then the price variance would be __________?
A. $4,000
B. $6,000
C. $8,000
D. $10,000 - If the actual price input is $700, the budgeted price of input is $400 and the actual quantity of input are 50 units, then the price variance will be ___________?
A. $15,000
B. $13,000
C. $11,000
D. $9,000 - If an actual selling price is $400, an actual result is $250 and an actual units sold are 500, then the selling price variance will be __________?
A. $45,000
B. $55,000
C. $75,000
D. $65,000 - If the budgeted fixed cost is $48000 and per unit budgeted denominator level is 1200 units, then budgeted fixed cost would be __________?
A. $50
B. $45
C. $55
D. $40 - If the budgeted price of input is $50, actual quantity of input is 150 units and the allowed budgeted quantity of input is 60 units then efficiency variance will be __________?
A. $4,500
B. $3,500
C. $2,500
D. $1,500 - If the actual input price is $150 and the budgeted input price is $80, then the price variance will be ___________?
A. $130
B. $70
C. $150
D. $80
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